亚宝药业太原制药有限公司 2024 年度及 2025 年 1-8 月 审计报告 致同会计师事务所 (特殊普通合伙) l the state 目 录 | 审计报告 | 1-3 | | --- | --- | | 资产负债表 | 1-2 | | 利润表 | 3 | | 现金流量表 | 4 | | 所有者权益变动表 | 5-6 | | 财务报表附注 | 7-39 | 20 12 致富会计师真各所(法院普 FredHx建国 外大街 / -场5层邮编 10000 审计报告 致同审字(2025) 第 110C034312 号 亚宝药业大原制药有限公司董事会: 一、审计意见 我们审计了亚宝药业大原制药有限公司(以下简称太原制药公司)财务 报表,包括 2024年 12月 31 目、2025年 8月 31日的资产负债表,2024年度、 2025 年 1-8 月的利润表、现金流量表、所有者权益变动表以及相关财务报表附 注。 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编 制,公允反映了太原制药公司 2024年 12月 31 日、2025年 8 月 31 日的财务状 况以及 2024年度、2025年 1-8月的经营 ...

Core Viewpoint - The company plans to transfer 62% of its stake in its subsidiary, Taiyuan Pharmaceutical Co., Ltd., to Shanxi Tongxiang Times Technology Co., Ltd. for a transaction price of RMB 87.1887 million [1] Group 1 - After the transaction, Tongxiang Technology will hold 95% of Taiyuan Pharmaceutical, while the company will retain a 5% stake [1] - Taiyuan Pharmaceutical will no longer be included in the company's consolidated financial statements following the completion of the transaction [1]

Core Viewpoint - The company plans to transfer 62% of its stake in its subsidiary, Taiyuan Pharmaceutical Co., Ltd., to Shanxi Tongxiang Times Technology Co., Ltd. for a transaction price of RMB 87.1887 million [1] Group 1 - After the transaction, Tongxiang Technology will hold 95% of Taiyuan Pharmaceutical, while the company will retain a 5% stake [1] - Taiyuan Pharmaceutical will no longer be included in the company's consolidated financial statements following the completion of the transaction [1]

Core Viewpoint - The company has received a registration certificate for a special medical purpose formula food, which is expected to enhance its product portfolio and market competitiveness [1][4]. Group 1: Registration Certificate Details - The product is named "Xiao Wei Yuan Su" and is classified as a special medical purpose full-nutrition formula food [1]. - The registration number is 国食注字TY20250052, and it is valid until October 26, 2030 [1]. - The product is designed for children aged 1 to 10 with dietary restrictions, digestive absorption issues, or metabolic disorders [1]. - The product comes in various specifications, including 60g, 90g, 150g, 200g, and 400g [1]. - The product has a shelf life of 24 months [1]. Group 2: Market Insights - The special medical food market in China is projected to exceed 16 billion RMB in 2024, accounting for 9.15% of the global market [2]. - There are currently 279 approved special medical food registration certificates in China, with only 21 for full-nutrition formula foods suitable for the 1-10 age group [2]. Group 3: R&D Investment - The company has invested approximately 4.0742 million RMB in the research and development of this product [3].

Core Viewpoint - Recently, the company received the Special Medical Purpose Formula Food Registration Certificate approved by the National Market Supervision Administration [2] Group 1 - The company announced the receipt of the registration certificate on the evening of November 12 [2]

证券代码：600351 证券简称：亚宝药业 公告编号：2025-043 亚宝药业集团股份有限公司 关于取得特殊医学用途配方食品注册证书的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 近日，亚宝药业集团股份有限公司（以下简称"公司"）收到了国家市场监 督管理总局核准签发的《特殊医学用途配方食品注册证书》。现将相关情况公告 如下： 一、注册证书主要内容 8、适用人群：1～10 岁进食受限、消化吸收障碍、代谢紊乱等需要补充营 养的人群。 9、净含量和规格：60g（10g×6），90g（10g×9），150g（10g×15），200g（10g×20）， 400g（10g×40） 10、保质期：24 个月 11、审批结论：经审核，该产品符合《中华人民共和国食品安全法》《特殊 医学用途配方食品注册管理办法》及有关规定，现予批准注册。 1、通用名称：特殊医学用途全营养配方食品 2、商品名称：小唯源素® 3、企业名称：亚宝药业集团股份有限公司 4、生产地址：山西省运城市芮城县富民路 43 号 5、注册号：国食注字 TY20250052 ...

Core Viewpoint - The announcement details the stock pledge and repurchase activities of Yabao Pharmaceutical Group Co., Ltd, highlighting the significant shareholding and the ongoing share repurchase program [2][5]. Group 1: Stock Pledge Information - As of the announcement date, the controlling shareholder, Shanxi Yabao Investment Group Co., Ltd, holds 94,300,000 shares, accounting for 13.47% of the total share capital [2]. - A total of 26,850,000 shares have been pledged, representing 28.47% of the shares held by the controlling shareholder and 3.84% of the company's total share capital [2]. - The pledged shares are not used as collateral for major asset restructuring or other guarantees [2]. Group 2: Share Repurchase Program - The company approved a share repurchase plan on May 16, 2025, with a total fund amount between RMB 50 million and RMB 100 million, and a maximum repurchase price of RMB 6.95 per share [7]. - As of October 31, 2025, the company has repurchased 8,000,000 shares, which is 1.14% of the total share capital, with a total expenditure of RMB 52,151,912.00 [8]. - The highest and lowest transaction prices during the repurchase were RMB 6.65 and RMB 6.30 per share, respectively [8].

Core Viewpoint - The company, Yabao Pharmaceutical (stock code: 600351), announced a share buyback program, having repurchased a total of 8,000,000 shares, which represents 1.14% of its total share capital as of October 31, 2025 [1] Summary by Category - **Share Buyback Details** - The company has conducted a share buyback through centralized bidding transactions [1] - The total number of shares repurchased is 8,000,000 [1] - This repurchase accounts for 1.14% of the company's total share capital [1]

Core Viewpoint - Yabao Pharmaceutical (SH 600351) announced that its controlling shareholder, Shanxi Yabao Investment Group, holds 94.3 million shares, accounting for 13.47% of the total share capital, with 26.85 million shares pledged, representing 28.47% of its holdings and 3.84% of the total share capital [1] Financial Performance - For the fiscal year 2024, Yabao Pharmaceutical's revenue composition is as follows: pharmaceutical manufacturing accounts for 75.46%, pharmaceutical wholesale for 21.37%, other trading for 1.88%, and other businesses for 1.29% [1] - As of the announcement date, Yabao Pharmaceutical has a market capitalization of 4.8 billion yuan [1]

Core Viewpoint - The company, Yabao Pharmaceutical (600351.SH), has successfully repurchased a total of 8 million shares, representing 1.14% of its total share capital, as part of its share repurchase plan [1] Summary by Relevant Sections - **Share Repurchase Details** - The repurchase was conducted through centralized bidding transactions [1] - The highest transaction price was 6.65 CNY per share, while the lowest was 6.30 CNY per share [1] - The total amount paid for the repurchased shares was 52.1519 million CNY, excluding transaction fees [1] - **Compliance and Regulations** - The share repurchase has been carried out in accordance with relevant laws and regulations, as well as the company's share repurchase plan requirements [1]